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Statutes Text

Article - Tax - Property




§8–207.

    (a)    Each unit in a condominium and the undivided interest in common elements shall be valued as provided by § 8-104 of this title.

    (b)    Each condominium unit is separately listed in the assessment records of the county where the condominium is located.

    (c)    A sale or forfeiture of a unit for failure to pay the property tax, general or special assessments, or other charges is applicable only to the unit subject to sale or forfeiture. A sale or forfeiture of a unit may not affect the title to any other unit for which all taxes, assessments, or charges have been paid.



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